Answer: 26.6
Step-by-step explanation: To solve this problem, let's ignore the first 2 words which are "what is."
So, we can really change the problem to say 70% of 38.
To find 70% of 38, first write 70% as a decimal by moving the decimal point 2 places to the left to get .70.
Next, the word "of" means multiply, so we have (.70)(38) which is 26.6.
So 70% of 38 is 26.6.